The Channel Islands have their own way of handling imported goods. Here’s some more info to help guide you.
Jersey
Jersey operates a Goods and Services Tax (GST):
- Standard rate: 5%
- Applies to most imported goods
When is GST charged?
GST applies:
- On imports into Jersey
- On online purchases from overseas sellers
- Either:
- At import (customs), or
- At the point of sale (if the seller is GST-registered in Jersey)
Threshold (de minimis)
- Typically £135 (historically £60 for personal imports in some contexts)
- Below threshold = no GST
- Above threshold = GST due
Guernsey
Guernsey does not currently have GST or VAT. So:
- No consumption tax on imports
- But customs duties may still apply depending on the goods
(Note: GST introduction has been proposed for future years.)